OPINION OF ADVOCATE GENERAL

   KOKOTT

   delivered on 16 February 2017 ( [1]1 )

   Case C-74/16

   Congregación de Escuelas Pías Provincia Betania

   v

   Ayuntamiento de Getafe

   (Request for a preliminary ruling from the Juzgado de lo
   Contencioso-administrativo No 4 de Madrid (Court for Contentious
   Administrative Proceedings No 4, Madrid, Spain))

   'Competition -- State aid -- Article 107(1) TFEU -- Spanish tax on
   constructions, installations and works -- Tax exemption for the
   Catholic Church -- Demarcation between economic and non-economic
   activities of the Catholic Church -- Activities of the Catholic Church
   which do not pursue a strictly religious purpose -- Activities in the
   context of the social, cultural or educational mission of the Catholic
   Church -- Churches, religious associations and religious communities --
   Article 17 TFEU -- Article 351 TFEU'

   I - Introduction

   1.

   Does the exemption from certain taxes granted by a Member State to a
   religious community, even in respect of activities which have no
   strictly religious purpose, constitute State aid prohibited under
   Article 107(1) TFEU? That is, essentially, the question which is
   referred to the Court by a Spanish court in the present case.

   2.

   The question arises against the background of various tax exemptions
   granted to the Catholic Church by the Kingdom of Spain pursuant to an
   international agreement entered into in 1979 with the Holy See. Relying
   upon that agreement, the Catholic Church, as the institution
   responsible for a church school, seeks in the present case to obtain
   reimbursement of a municipal tax which it is liable to pay in respect
   of construction works carried out on one of the school's buildings.

   3.

   Since EU competition law applies only to undertakings, the outcome of
   this dispute turns on the not always straightforward boundary between
   economic and non-economic activity. It is sufficiently well known from
   earlier judgments ( [2]2 ) that the education sector in particular
   stands at the interface between entrepreneurial and social or indeed
   cultural objectives.

   4.

   There is a further dimension to the issue in the present case, inasmuch
   as it ultimately concerns the relationship between State and Church on
   which EU primary law specifically focused in Article 17 TFEU. In the
   light of the frequently very passionate debate concerning the role of
   religion and religious communities in a modern European society, ( [3]3
   ) the present case could not be more topical. The legal questions
   raised are no doubt of great interest far beyond the borders of Spain
   to many other Member States as well.

   5.

   Since Spain's agreement with the Holy See dates from the time before
   Spain's accession to the European Communities, in resolving the case,
   consideration must also be given to Articles 108 and 351 TFEU.

   II - Legal framework

   A - EU law

   6.

   The EU law framework of this case is provided by Article 107(1) TFEU,
   contained in Title VII, Chapter 1, of the FEU Treaty (`Rules on
   Competition'):

   `Save as otherwise provided in the Treaties, any aid granted by a
   Member State or through State resources in any form whatsoever which
   distorts or threatens to distort competition by favouring certain
   undertakings or the production of certain goods shall, in so far as it
   affects trade between Member States, be incompatible with the internal
   market.'

   7.

   In addition, reference should be made to Article 17(1) TFEU in
   Part One, Title II, of the FEU Treaty (`Provisions having general
   application'), which is worded as follows:

   `The Union respects and does not prejudice the status under national
   law of churches and religious associations or communities in the Member
   States.'

   8.

   Finally, Article 351 TFEU, a provision from Part Seven of the FEU
   Treaty (`General and Final Provisions'), is also of relevance.

   `The rights and obligations arising from agreements concluded before
   1 January 1958 or, for acceding States, before the date of their
   accession, between one or more Member States on the one hand, and one
   or more third countries on the other, shall not be affected by the
   provisions of the Treaties.

   To the extent that such agreements are not compatible with the
   Treaties, the Member State or States concerned shall take all
   appropriate steps to eliminate the incompatibilities established.
   Member States shall, where necessary, assist each other to this end and
   shall, where appropriate, adopt a common attitude.

   In applying the agreements referred to in the first paragraph, Member
   States shall take into account the fact that the advantages accorded
   under the Treaties by each Member State form an integral part of the
   establishment of the Union and are thereby inseparably linked with the
   creation of common institutions, the conferring of powers upon them and
   the granting of the same advantages by all the other Member States.'

   B - Public international law

   9.

   The Agreement of 3 January 1979 between the Spanish State and the Holy
   See on financial matters ( [4]4 ) provides, in the first subparagraph
   of Article IV(1)(B) 1, for `complete and permanent exemption from
   property and capital gains taxes and from income tax and wealth tax' in
   respect of properties of the Catholic Church.

   10.

   As is, however, apparent from subparagraph 2 of that provision, the tax
   exemption in question does `not apply to income from economic
   undertakings or from assets in respect of which use has been assigned
   to third parties' or to `capital gains, or income subject to deduction
   at source of income tax'.

   11.

   Article VI of the 1979 Agreement contains a dispute-settlement
   mechanism under which the Holy See and the Spanish Government undertake
   to resolve problems arising out of the interpretation and application
   of the Agreement by mutual consent and having regard to the principles
   contained in the Agreement.

   C - National law

   12.

   The tax levied in Spain on constructions, installations and works (
   [5]5 ) dates back to a law of 1988. Currently, it is founded on
   Article 100(1) of the Law on the regulation of local finances, ( [6]6 )
   as amended by Royal Legislative Decree ( [7]7 ) 2/2004 of 5 March
   2004. ( [8]8 ) It is an indirect municipal property tax, the proceeds
   of which go to the Spanish municipalities.

   13.

   By an order of 5 June 2001, ( [9]9 ) the Spanish Ministry of Finance
   made clear that the tax on constructions, installations and works fall
   under Article IV(1)(B) of the 1979 Agreement. This 2001 Order was later
   amended by an order of 15 October 2009 ( [10]10 ) in such a way as to
   provide that the tax exemption at issue was to apply only to buildings
   exempted from property tax, ( [11]11 ) that is to say to buildings
   devoted solely to religious purposes. ( [12]12 ) However, the 2009
   Order was declared void by judgment of the Audiencia Nacional of
   9 December 2013, on the ground that it infringed Article IV(1)(B) and
   Article VI of the 1979 Agreement. ( [13]13 )

   III - Facts and main proceedings

   14.

   The Congregación de Escuelas Pías Provincia de Betania (Comunidad de
   Casa de Escuelas Pías de Getafe, PP. Escolapios) ( [14]14 ) is an
   establishment of the Catholic Church and as such is governed by the
   1979 Agreement. It is the owner of a property in the Municipality of
   Getafe near Madrid on which the La Inmaculada school is situated.

   15.

   On 4 March 2011, the Congregación applied to the Getafe municipality
   for planning permission to renovate and extend a freestanding building
   on that property. The building in question is used by the school as a
   hall. The hall was to be equipped with 450 seats to enable it to be
   used for meetings, courses, conferences, etc.

   16.

   The planning permission was issued on 28 April 2011 and, in that
   connection, the Congregación had to pay tax of EUR 23730.41 in respect
   of constructions, installations and works.

   17.

   However, subsequently, the Congregación, relying on Article IV(1)(B) of
   the 1979 Agreement, applied for a refund of the tax paid by it.

   18.

   By decision of 6 November 2013, the municipal tax authority ( [15]15 )
   refused that application. It substantiated its decision by stating that
   the tax exemption could not apply since the relevant activity was one
   which was not related to the religious objectives of the Catholic
   Church. Following an objection by the Congregación, the refusal
   decision was upheld by the head of the municipal tax authority in a
   decision of 27 February 2014. On 21 May 2014, the Congregación brought
   proceedings before the Juzgado de lo Contencioso-administrativo No 4
   (Court for Contentious Administrative Proceedings No 4), Madrid, Spain,
   the referring court.

   IV - Preliminary question and procedure before the Court

   19.

   By order of 26 January 2016, the Juzgado de lo
   Contencioso-administrativo No 4 (Court for Contentious Administrative
   Proceedings No 4), Madrid, referred the following question to the Court
   of Justice for a preliminary ruling under Article 267 TFEU:

   `Is the exemption of the Catholic Church from the tax on constructions,
   installations and works contrary to Article 107(1) of the Treaty on the
   Functioning of the European Union, where the exemption relates to work
   on buildings intended to be used for economic activities that do not
   have a strictly religious purpose?'

   20.

   The Spanish Government and the European Commission submitted written
   observations in the proceedings before the Court. At the hearing on
   10 January 2017, alongside those parties, the Congregación and the
   Ayuntamiento de Getafe were represented as parties to the dispute in
   the main proceedings.

   V - Assessment

   A - Admissibility of the order for reference

   21.

   In accordance with Article 94 of the Rules of Procedure of the Court of
   Justice, ( [16]16 ) in addition to the question submitted for a
   preliminary ruling, the request for a preliminary ruling must contain
   the information necessary in regard to the factual and legal context of
   the dispute in the main proceedings. The referring court must also
   state what connection exists between the EU law provisions to be
   interpreted and the dispute in the main proceedings, and must indicate
   the grounds giving rise to its doubt as to the interpretation or
   validity of those provisions. Under the case-law, particular
   significance is attached in competition-law proceedings to information
   concerning the factual and legal context. ( [17]17 )

   22.

   Against that background, the Government of Spain and the Commission
   express doubts as to the admissibility of the request for a preliminary
   ruling in the present case. However, none of these challenges appear to
   me to withstand scrutiny.

   23.

   First, I am not persuaded by the criticism expressed by the Government
   of Spain that the question referred for a preliminary ruling raises a
   purely hypothetical question and is seeking to obtain an expert opinion
   on an interpretation of EU law having nothing to do with the reality of
   the dispute in the main proceedings.

   24.

   First of all, it is settled case-law that, as regards preliminary
   questions concerning EU law, there is a presumption in favour of the
   relevance of the questions submitted for a ruling, ( [18]18 ) and in
   that connection, the referring court is afforded a discretion. ( [19]19
   ) Further, in the present case, it is far from clear that the
   interpretation of Article 107 TFEU requested is unconnected with the
   reality or subject matter of the dispute in the main proceedings. The
   correct construction of Article 107(1) TFEU is of considerable
   relevance to the outcome of the action brought by the Congregación;
   after all, the tax exemption sought can be granted only if it does not
   conflict with EU law provisions on State aid. The doubts expressed in
   this regard by the referring court are sufficiently clear from the
   order for reference.

   25.

   Secondly, as regards the presentation of the legal context of the
   dispute in the main proceedings, the request for a preliminary ruling
   does not exhibit any obvious gaps, contrary to the view put forward by
   the Government of Spain. The order for reference intelligibly sets out
   the pertinent provisions of Spanish tax law and the relevant
   international law provisions of the 1979 Agreement. Moreover, the
   Government of Spain has identified no legal provision which the
   referring court either disregarded or failed to mention.

   26.

   Thirdly, the presentation in the order for reference of the factual
   context in which the legal dispute in the main proceedings arose is
   also sufficient. It must admittedly be conceded that the Government of
   Spain and the Commission are right that the referring court could have
   described the activity of the Congregación in the education sector in
   general, as well as the use of the building at issue, with greater
   precision. Nonetheless, the order for reference contains all the
   information necessary for an understanding of the question referred and
   its scope. That is borne out not least by the views submitted to the
   Court by the Government of Spain and the Commission itself, ( [20]20 )
   to which the Ayuntamiento de Getafe (Municipality of Getafe) rightly
   referred at the hearing.

   27.

   It follows from all of the foregoing that the request for a preliminary
   ruling is admissible.

   B - Substantive appraisal of the question

   28.

   By its question, the referring court essentially seeks to ascertain
   whether the tax exemption at issue is to be regarded as State aid
   prohibited under Article 107(1) TFEU, where that tax exemption is
   applied to school buildings.

   1. Applicability of the EU provisions on State aid

   29.

   The first thing to consider is whether the prohibition in
   Article 107(1) TFEU on State aid can apply at all in a case such as
   this given that Article 17 TFEU requires the EU to respect the status
   of churches ( [21]21 ) in the Member States and not to prejudice that
   status. ( [22]22 )

   30.

   With Article 17 TFEU, the Treaty of Lisbon took over a provision which
   was already contained in Article I-52 of the Treaty on a Constitution
   for Europe ( [23]23 ) and whose origins go back to the 1997 Declaration
   on the status of the churches and non-confessional organisations. (
   [24]24 )

   31.

   Ultimately, Article 17 TFEU gives specific effect to and complements
   the more general requirement enshrined in Article 4(2) TEU on respect
   for the national identity of the Member States inherent in their
   fundamental political and constitutional structures.

   32.

   There is no doubt that Article 17 TFEU gives expression to the
   particular role played in society by churches in the Member States. The
   provision cannot, however, be construed as a sectoral exception under
   which the activity of the churches in general is seen as taking place
   outside the scope of EU law. In particular, EU law must come into play
   where churches are economically active, ( [25]25 ) as is acknowledged
   in the Court's settled case-law in regard to sports associations or
   clubs ( [26]26 ) and educational establishments. ( [27]27 )

   33.

   In a case such as this, Article 17 TFEU is of particular significance,
   not because the activity of the churches is excluded from the scope of
   EU law but rather because in the interpretation and application of EU
   law the status of the church has to be respected and may not be
   prejudiced.

   2. The concept of State aid under Article 107(1) TFEU

   34.

   The prohibition on State aid under Article 107(1) TFEU is intended to
   prevent trade between Member States from being affected by benefits
   granted by public authorities which, in various ways, distort or
   threaten to distort competition by favouring certain undertakings or
   the production of certain goods. ( [28]28 )

   35.

   In its reference for a preliminary ruling, the national court expressly
   proceeds on the basis that the school building in question is intended
   for an economic use, rather than a purely religious one. However, in
   order to give the referring court a constructive reply enabling it to
   resolve the legal dispute in the main proceedings in the best possible
   way, ( [29]29 ) I shall first set out, in the context of my
   observations on Article 107(1) TFEU, the criteria for determining
   whether there is any economic activity within the meaning of EU law
   (see Section (a) below). I shall then go on to discuss the specific
   criteria for the prohibition of State aid (see Section (b) below).

   a) The concept of the undertaking as a basic prerequisite for the
   application of European competition law

   36.

   The first matter to emphasise is that EU competition law concerns only
   the activities of undertakings. ( [30]30 )

   37.

   The concept of an undertaking must be understood from a functional
   perspective and encompasses every entity engaged in an economic
   activity, regardless of the legal form of the entity and the way in
   which it is financed. ( [31]31 ) An organisation that does not carry on
   an economic activity is not an undertaking within the meaning of
   competition law. ( [32]32 )

   38.

   The fact that the performance of religious, pastoral and social tasks
   is ordinarily at the heart of the activity of churches does not, as
   such, preclude specific church activities from nonetheless being deemed
   to be economic in nature. Each activity exercised by a given entity
   must be classified as economic or non-economic separately. ( [33]33 )

   39.

   An economic activity is any activity consisting in offering goods and
   services on a specific market. ( [34]34 ) In that connection, the lack
   of a profit motive or lack of an intention to achieve a profit are not
   in themselves enough to rebut the presumption of an economic activity
   as long as goods and services are offered. ( [35]35 )

   40.

   The tax exemption at issue in the main proceedings is sought by the
   Congregación in connection with construction works at one of its school
   buildings. It is therefore ultimately connected with the educational
   activity of the Congregación as the body responsible for La Inmaculada
   school.

   41.

   Whether the educational activity is to be classified as an economic
   activity is dependent on an overall assessment of the circumstances of
   the specific case which is a matter for the national court. In that
   connection, regard must be had both to the financing of the education
   and to the tasks and objectives of the body running the school realised
   through the education provided. ( [36]36 )

   42.

   Where a church institution operates its educational establishments
   wholly or predominantly in a commercial manner, and provides the
   instruction given there essentially in exchange for the financial
   contributions and other payments or donations in kind ( [37]37 ) made
   by the pupils or their parents, it is offering services within the
   meaning of Article 56 TFEU ( [38]38 ) and, consequently, becomes
   economically active.

   43.

   That is not the case, by contrast, where the church institution does
   not operate its educational establishments in a commercial manner but
   as part of its general mission in the social, cultural and educational
   sector and has no recourse, or only marginal recourse, to pupil or
   parent contributions for the financing of the instruction provided
   there. In such a case it is not offering services within the meaning of
   Article 56 TFEU ( [39]39 ) and is thus also not economically active.

   44.

   Contrary to the view of the national court, for church-provided
   education to be classified within the non-economic sector, neither the
   instruction itself nor the buildings in which such instruction is
   provided need to be pursuing a `strictly religious objective'. ( [40]40
   ) Rather, for the provision of such education to be deemed
   non-economic, it is sufficient if a genuinely social, cultural or
   educational objective is being pursued.

   45.

   This view of the matter is supported also by the duty to pay heed to
   the special status of the churches enshrined in Article 17(1) TFEU. For
   that status entails the churches performing not only strictly religious
   tasks in society but also making significant contributions to social,
   cultural and educational objectives. To classify the activity of the
   churches in the social, cultural or educational areas generally as
   forming part of normal economic life, would be to ignore the special
   nature of that activity and, thus, ultimately also the special status
   of the churches.

   46.

   As was apparent from the hearing, the premises of the La Inmaculada
   school are predominantly used for providing instruction equivalent to
   compulsory education in state schools (educación obligatoria,
   comprising educación primaria and educación secundaria obligatoria).
   Those educational services are provided pursuant to an agreement
   between the Congregación and the competent Spanish Region -- the
   Comunidad de Madrid (Autonomous Community of Madrid) -- and the major
   part of the services is financed by public funds, with monetary
   payments and donations in kind by pupils or their parents playing only
   a marginal role. ( [41]41 ) The compulsory education provided at the La
   Inmaculada school may thus be regarded as being fully integrated into
   the public education system in Spain.

   47.

   Such circumstances all support the view that the use of the hall, the
   school building at issue in this case, pursues a specifically social,
   cultural and educational objective, and the activity of the
   Congregación in that connection is of a non-economic nature, even if
   there is a certain degree of competition within the education sector as
   a result of the choice available to pupils and parents between
   different schools in the public or private sectors.

   48.

   However, it became apparent at the hearing that, in addition to
   compulsory instruction, the La Inmaculada school also provides other
   educational services which, under the Spanish system, are deemed to be
   voluntary. Examples of these are early-years teaching (educación
   infantil) and post-compulsory education (educación postobligatoria),
   leading either to the baccalaureate (bachillerato) or to vocational
   training (formación profesional). As the representative of the
   Congregación acknowledged before the Court, in order to finance this
   voluntary educational provision, a financial contribution is levied on
   the parents of the pupils.

   49.

   That state of affairs indicates that at least a part of the educational
   services provided by the Congregación at the La Inmaculada school are
   classic services within the meaning of Article 56 TFEU or at least have
   strong similarities with such services. ( [42]42 )

   50.

   In these circumstances, the Congregación at its La Inmaculada School is
   operating partly economically and partly non-economically in terms of
   the educational services it provides. Accordingly, the hall at issue in
   the proceedings is not exclusively devoted to a social, cultural and
   educational objective but is used, at least proportionately, for an
   entrepreneurial activity by the Congregación.

   51.

   In the proceedings before the Court there was no ultimate clarity as to
   the proportion of voluntary education, as compared to compulsory
   education, provided at La Inmaculada school, with the result that, on
   the basis of the information available to the Court, it is not possible
   to quantify the proportion of economic and non-economic activity by the
   Congregación.

   52.

   In any event, it is for the national court, under the procedural
   autonomy it enjoys at national level, to make the necessary findings as
   to the activity of the Congregación from which it may be possible to
   determine the use to which the hall at issue is put. In that
   connection, it will definitely not be possible to focus solely on the
   proportion of the premises of La Inmaculada school devoted to one or
   other type of education, in terms of the overall usable surface area of
   the buildings complex. ( [43]43 ) Much greater weight needs, in my
   view, to be attached to other factors, such as, in particular, the
   number of school classes and lessons, as well as the number of pupils (
   [44]44 ) and teachers allocated to one or other form of instruction. A
   further matter to be taken into consideration is the average annual
   budget which the school allocates to each form of instruction.

   53.

   If the entrepreneurial activity of the Congregación, in comparison with
   its educational provision for social, cultural and educational
   purposes, is not conducted on any significant scale, but is entirely
   ancillary, then it would be justifiable overall to regard the
   Congregación as operating in a non-economic manner. That was also
   rightly submitted by the Commission at the hearing before the Court.

   54.

   Such a view of the matter is above all justified for reasons of
   simplification, and results in the least bureaucratic application
   possible of the provisions of EU law concerning State aid. However, in
   order to ensure observance of the principle of legal certainty, there
   must be a threshold value to be used by undertakings and national
   authorities as a rule of thumb for classifying economic activity as
   being of a wholly ancillary nature.

   55.

   The Commission seems to proceed on the basis that economic activity up
   to 20% of the total educational provision offered by an establishment
   such as the Congregación is a purely ancillary activity and of entirely
   secondary significance. On that point, the Commission relies on its
   general block exemption regulation ( [45]45 ) and on the EU framework
   for State aid for research published by it. ( [46]46 )

   56.

   It is certainly true that the general block exemption regulation -- a
   binding legal act within the meaning of Article 288(2) TFEU -- must be
   given particular consideration when examining the facts of the present
   case. Yet on closer inspection there is no reference in the operative
   part of this regulation to any kind of threshold value of 20%. Only in
   the preamble to the regulation is any mention made of such a percentage
   as a rule of thumb and that is in a quite specific context, in
   connection with research infrastructure. ( [47]47 ) An essentially
   identical formulation is to be found, again related to research
   establishments or research infrastructure, in the EU framework for
   research aid, a Commission communication, which is not legally binding,
   in which the Commission announces its administrative practice and
   suggests certain measures for the Member States to adopt. ( [48]48 )

   57.

   Under these circumstances, it does not appear to me that we are bound
   to apply the comparatively high threshold value of 20% mentioned by the
   Commission specifically for research infrastructure as a general rule
   for determining whether an activity is of an economic or non-economic
   nature.

   58.

   Instead, borrowing from the customary threshold values in competition
   law ( [49]49 ) and in other areas relevant to the internal market, (
   [50]50 ) the presumption should be that, in a normal case, an economic
   activity, in contrast to non-economic activity, may be regarded as
   entirely ancillary only where it constitutes less than 10% of the
   relevant activity of the establishment concerned in the relevant sector
   (in this case 10% of the activity of the Congregación in the sector of
   school education provision).

   59.

   If, on the other hand, the economic activity of an establishment such
   as the Congregación amounts to 10% or more, such establishment must be
   deemed to be operating partly in an economic manner and partly in a
   non-economic manner. Accordingly, the preferential treatment accorded
   to it by the State, in this case, the tax exemption, would be deemed
   pro rata to be a possible benefit which would fall to be assessed in
   the light of the prohibition on State aid under Article 107(1) TFEU.

   60.

   On the basis of all of the foregoing, it must be stated that a tax
   exemption such as the one at issue in this case does not, in the
   absence of any economic activity by the Catholic Church, fall within
   the scope of Article 107(1) TFEU, where a school building is used by
   the church for the provision of education services in the context of
   its social, cultural and educational mission. Conversely, there will be
   an economic activity where the relevant building is used for genuinely
   commercial purposes.

   b) The four conditions for the application of Article 107(1) TFEU

   61.

   Only in so far as the Congregación is economically active on the basis
   of what has been stated above, ( [51]51 ) and is therefore to be
   regarded as an undertaking, is the tax exemption sought by it to be
   tested against the yardstick of Article 107(1) TFEU.

   62.

   Under Article 107(1) TFEU, `save as otherwise provided in the Treaties,
   any aid granted by a Member State or through State resources in any
   form whatsoever which distorts or threatens to distort competition by
   favouring certain undertakings or the production of certain goods
   shall, in so far as it affects trade between Member States, be
   incompatible with the internal market'.

   63.

   Classification as `aid' within the meaning of Article 107(1) TFEU
   requires that all the conditions set out in that provision are
   fulfilled. ( [52]52 )

   64.

   First, there must be an intervention by the State or through State
   resources. Second, the intervention must be liable to affect trade
   between Member States. Third, it must confer an advantage on the
   recipient. Fourth it must distort or threaten to distort competition. (
   [53]53 )

   65.

   In the examination of these conditions, it is settled case-law that it
   is less the subjective aims of the national authorities than the
   effects of the measure adopted which have the greatest relevance. (
   [54]54 )

   i) Concept of `intervention by the State or through State resources'

   66.

   As regards, first, the criterion of `aid granted by a Member State or
   through State resources', it is recognised that Article 107(1) TFEU not
   only embraces positive benefits such as subsidies but also measures
   which, in various forms, reduce the burdens normally to be borne by an
   undertaking and are thus not subsidies in the strict sense of the term
   but analogous to them in nature and effect. ( [55]55 )

   67.

   Preferential tax treatment which, although not involving a transfer of
   State resources, places the beneficiaries in a more favourable
   financial situation than other taxpayers, also falls within the scope
   of Article 107(1) TFEU. ( [56]56 ) Naturally, that also applies where
   the relevant preferential treatment is granted by an infra-State
   authority, in this case a municipality, or reduces that authority's
   revenue, since Article 107(1) TFEU refers to all measures financed from
   State resources and attributable to the State. ( [57]57 )

   68.

   The fact that the tax exemption at issue in the present case stems from
   the 1979 Agreement, and thus has its origin in public international
   law, does not preclude it from being a measure financed by the State or
   though State resources. First, the 1979 Agreement came into existence
   with the due participation of the Spanish State and was ratified by it.
   In terms of EU law, it is thus to be treated in the same way as
   national law. Secondly, in respect of tax on constructions,
   installations and works, the Agreement gives rise to a revenue waiver
   on the part of the public authorities in Spain. Thirdly, the Spanish
   State also cooperates in the interpretation and giving of actual effect
   to the Agreement, as is evidenced by the various decrees of the Finance
   Ministry. ( [58]58 ) Fourthly, the dispute settlement mechanism under
   Article VI of the Agreement confers on the Spanish State a decisive
   role in the interpretation and development of the Agreement.

   ii) Selective advantage

   69.

   Article 107(1) TFEU prohibits aid `favouring certain undertakings or
   the production of certain goods', that is to say selective aid. (
   [59]59 ) According to case-law, what characterises the selective nature
   of the advantage is that certain undertakings or the production of
   certain goods are favoured in relation to other undertakings which, in
   the light of the objective of the measure at issue, are in a comparable
   factual and legal situation. ( [60]60 )

   70.

   According to settled case-law, in order for a tax advantage to be
   adjudged selective, the crucial factor is that the underlying State
   measure departs from the general system by introducing an unjustified
   distinction between economic operators who are in a comparable factual
   and legal situation, as regards the objective pursued by the tax rules
   of that Member State. ( [61]61 )

   71.

   Under the `general system' concerned in this case, in Spain, a tax in
   favour of the municipality is levied on all constructions,
   installations and works. The fact that under the 1979 Agreement only
   the Catholic Church does not have to pay this tax constitutes an
   advantage for it which puts it in a better financial position than
   other economic operators, to the extent to which it is economically and
   therefore entrepreneurially active. ( [62]62 ) In no way is it an
   advantage founded on a general measure applicable without distinction
   to all economic operators and available to anyone satisfying the
   conditions for it to be granted. ( [63]63 )

   72.

   It is true that the Court of Justice recognises that a tax advantage is
   not selective where the preferential treatment is justified by the
   nature and overall structure of the tax system, in particular if the
   Member State concerned can show that that measure results directly from
   the basic or guiding principles of its tax system. ( [64]64 ) However,
   on the basis of all the information available to the Court, there can
   be no such justification in a case such as this. The grounds
   underpinning the tax exemption of the Catholic Church are not apparent
   either from the structure of the relevant tax rules, or from the basic
   or guiding principles of the Spanish tax regime. The tax exemption at
   issue is based rather on the 1979 Agreement. It is therefore based on
   assessments originating outside Spanish tax law which, consequently, do
   not preclude the advantage from being selective.

   73.

   Nonetheless, there may be no selective advantage within the meaning of
   Article 107(1) TFEU where the tax exemption at issue is merely intended
   to offset any burdens assumed by the Catholic Church in the area of
   public-service obligations. In determining whether that is the case the
   criteria laid down in Altmark Trans ( [65]65 ) are the relevant tests
   to be applied.

   74.

   In the application of those criteria, the special status of the
   churches must be taken into due consideration, pursuant to the
   constitutional mandate in Article 17(1) TFEU. This may result in the
   educational services offered in a church school being regarded as the
   discharge of public-service obligations, especially where those
   education services are integrated into the State education system. (
   [66]66 )

   75.

   However, the general exemption of the Catholic Church from a tax on
   constructions, installations and works is not an objective and
   transparently calculated compensation for the specific burdens incurred
   by the churches in the discharge of public-service obligations. (
   [67]67 ) Rather, such compensation should be effected only by targeted
   measures, in particular by specific financial allocations by the State,
   in which connection, however, it should be verified whether the
   financial allocations which the Congregación already receives from the
   Spanish State represent a sufficient offset.

   76.

   Without the arrangements mentioned being put in place, the Altmark
   Trans case cannot, in a case such as this, preclude a selective
   advantage for the Catholic Church.

   iii) Effect on trade between Member States and distortion of
   competition

   77.

   The third and fourth conditions in Article 107(1) TFEU, which are
   closely connected, deal with the effects of State aid on competition
   and on intra-EU trade respectively. In accordance with settled
   case-law, there is no requirement for proof of an actual effect on
   trade between Member States and an actual distortion of competition,
   but only an examination of the issue whether a measure is liable to
   affect trade and to distort competition. ( [68]68 )

   78.

   A measure is always liable to affect trade between Member States if it
   strengthens the position of an undertaking compared with other
   competitors in that trade. The favoured undertaking does not itself
   need to be a participant in intra-EU trade. ( [69]69 )

   79.

   With regard to the condition of the distortion of competition, it
   should be borne in mind that, in principle, aid intended to release an
   undertaking from costs which it would normally have to bear in its
   day-to-day management or normal activities distorts the conditions of
   competition. ( [70]70 )

   80.

   For commercially provided education services, as discussed in this
   section of my Opinion, that is to say the voluntary education on offer
   and other options offered by the school, there is a market on which
   larger and even smaller suppliers may operate across borders. If one of
   the suppliers of such education services, such as in this case the
   Catholic Church, receives an exemption from the tax on constructions,
   installations and works, and its actual or potential competitors in
   comparable situations have to pay that tax, that supplier obtains a
   cost advantage which may work in his favour in terms of competition.

   81.

   Admittedly, in the present case, the tax of EUR 23730.41 to be paid by
   the Congregación for the conversion of the hall of the La Inmaculada
   school is a relatively minor amount compared with other cost factors
   relevant to the internal market.

   82.

   According to the case-law of the Court of Justice, however, in EU law
   there is no threshold or percentage below which trade between Member
   States can be regarded as not having been affected. Neither the
   relatively small amount of aid nor the relatively small size of the
   advantaged undertaking can a priori mean that trade between Member
   States is not affected. ( [71]71 )

   83.

   Thus, if the economic activity of an establishment is of sufficient
   weight in order for the establishment to be classified as an
   undertaking for the purposes of the competition rules of EU law (which
   is a prior condition for the application of Article 107 TFEU), ( [72]72
   ) even relatively small amounts of aid may affect trade between Member
   States.

   84.

   In addition, under European competition law the effects of measures on
   intra-EU trade and competition in the internal market are never
   assessed in isolation but within their economic and legal context. In
   that connection, consideration should be given to whether what is at
   issue is an isolated specific instance or a series (`bundle') of
   problems of the same kind. ( [73]73 )

   85.

   Where an establishment, in this case the Catholic Church, possesses
   numerous properties which all are capable of enjoying the tax exemption
   at issue, its actual competitive advantage goes far beyond what the
   amount of EUR 23730.41 at issue in the main proceedings for specific
   building work, in this case, the renovation of the hall of La
   Inmaculada school, may, on a superficial view, suggest. For, as the
   supplier of educational services, the Catholic Church can take into
   account, in its calculation of costs, the advantage accruing to it in
   respect of all its school premises from the exemption from tax on
   constructions, installations and works. If one also considers that the
   1979 Agreement provides for a further series of tax exemptions, this
   advantage is potentially even greater.

   86.

   Moreover, under the de minimis Regulation ( [74]74 ) issued by the
   European Commission, only such aid measures not exceeding a total of
   EUR 200000 over a period of three tax years may be deemed to be `aid
   measures' which do not `meet all the criteria in Article 107(1)' of the
   TFEU. The tax exemption at issue in this case under the 1979 Agreement
   is not accompanied by any such limit as to amount and time; indeed,
   under Article IV(1)(B) of that agreement, the tax exemption applies
   generally and without limit to all constructions, installations and
   works of the Catholic Church in Spain. Consequently, this tax exemption
   cannot enjoy the benefit of the de minimis Regulation.

   c) Interim conclusion

   87.

   In so far, therefore, as the Congregación is economically active and
   thus to be regarded as an undertaking on the basis of the matters
   stated above. ( [75]75 ) A tax exemption such as the one at issue in
   the main proceedings is to be classified as State aid to which the
   prohibition in Article 107(1) TFEU applies.

   3. Consequences of classification as State aid

   88.

   The question remains as to the consequences for the dispute in the main
   proceedings of the classification of the tax exemption at issue as
   State aid as defined in Article 107(1) TFEU. Particular implications
   may arise in this connection from Articles 108 and 351(1) TFEU; the
   Spanish Government has firmly directed the Court's attention to these
   issues. In order to give the national court a constructive reply, it is
   also necessary, in conclusion, to consider briefly those two provisions
   and the problems to which they give rise. ( [76]76 )

   a) Demarcation between existing aid and new aid as defined in
   Article 108 TFEU

   89.

   Article 108 TFEU distinguishes between existing aid and new aid. Whilst
   new aid may not be implemented if it has not been authorised by the
   Commission (Article 108(3) TFEU), existing aid provision is subject
   merely to constant review by the Commission (Article 108(1) TFEU). In
   other words, for new aid there is a duty of notification and a
   prohibition on implementation and, in the event of infringement, the
   grant of the aid is regarded as unlawful, ( [77]77 ) whereas existing
   aid provision may ordinarily be implemented, provided that the
   Commission has not determined it to be incompatible with the
   Treaties. ( [78]78 )

   90.

   Thus, should the tax exemption at issue be an existing aid provision,
   under Article 108(1) TFEU, the national court ought not to classify the
   grant thereof as unlawful, as long as the Commission has not declared
   it to be incompatible with the internal market.

   91.

   On a superficial view, the fact that the 1979 Agreement predates
   Spain's accession to the European Communities provides support for the
   view that we are dealing with an existing aid provision. Spain's
   accession took place, as we know, only in 1986.

   92.

   However, the only relevant point in time for classifying the measure as
   an existing aid provision or as new aid should be the time from which
   the distortion of competition associated with the aid occurs or
   threatens to occur. ( [79]79 ) In the present case, any such distortion
   of competition could not have occurred until 1988 when Spain introduced
   the tax on constructions, installations and works. At that time, Spain
   was already a Member State of the European Communities.

   93.

   Thus, a tax exemption such as the one at issue in this case cannot be
   classified as an existing aid provision, but is to be regarded as new
   aid. Consequently, Article 108 TFEU would not prevent the national
   court in the dispute in the main proceedings from assuming there to be
   an unlawful grant of aid.

   b) Consideration of Article 351 TFEU in the light of the 1979 Agreement

   94.

   Finally, the question remains whether Article 351 TFEU allows or even
   requires the referring court to refrain from prohibiting State aid
   under Article 107(1) TFEU, and to allow the Catholic Church to enjoy
   the tax exemption at issue, even if it is actually unlawful State aid.

   95.

   Under Article 351(1) TFEU, the rights and duties under a public
   international law agreement entered into by a Member State prior to
   accession to the EU with a non-Member State are not affected by EU law.

   96.

   Article 351 TFEU is of general scope and applies to all international
   agreements which may impact on the application of EU law, irrespective
   of subject matter. ( [80]80 ) That provision may thus also be entirely
   applicable to the 1979 Agreement.

   97.

   However, there is no obligation under Article 351 TFEU to depart from
   provisions of EU law such as Article 107(1) TFEU. The Member States are
   merely given the possibility of continuing to adhere to obligations
   under public international law incurred before their accession to the
   EU ( [81]81 ) and to that end, if necessary, to depart from EU law
   provisions. ( [82]82 ) However, in so far as the international
   agreement in question allows the Member State a margin of discretion,
   it must use that in such a way as to conduct itself in a manner which
   is consistent with EU law. ( [83]83 )

   98.

   In any event, it is not for the Court but for the national court to
   determine the extent of obligations under international law imposed on
   Spain by the 1979 Agreement. ( [84]84 )

   99.

   The referring court will therefore have to examine whether it
   necessarily follows from Article IV(1)(B) of the 1979 Agreement that
   the Catholic Church must generally be exempt from the tax on
   constructions, installations and works in respect of all its buildings
   in Spain, even those which are devoted, either wholly or in part, to an
   economic activity. Only then would there be conflict with the
   prohibition on State aid under Article 107(1) TFEU, and only then would
   Article 351(1) TFEU allow the referring court to depart from
   Article 107(1) TFEU in resolving the dispute in the main proceedings.

   100.

   Incidentally, it should be observed that, in such a case, the Spanish
   State would be obliged under Article 351(2) TFEU to apply all
   appropriate means in order to remove any incompatibility of
   Article IV(1)(B) of the 1979 Agreement with the EU law provisions on
   State aid. First, Spain would have to make active use of the
   dispute-settlement mechanism in Article VI of the Agreement in order,
   in consultation with the Holy See, to achieve, at least for the future,
   an interpretation of Article IV(1)(B) of the Agreement which is
   compatible with EU law and, in particular, with Article 107(1) TFEU.
   If, in that way, a solution in conformity with EU law were not achieved
   within a reasonable space of time, Spain would have to give notice of
   termination of the Agreement. ( [85]85 )

   4. Summary

   101.

   All in all it may be stated as follows:

   A tax exemption, such as that at issue in this case, does not
   contravene the prohibition on State aid under Article 107(1) TFEU,
   where it affects a school building which is used by the Catholic Church
   for the provision of educational services in the context of its social,
   cultural and educational mission. On the other hand, that tax exemption
   would constitute State aid prohibited under Article 107(1) TFEU if the
   building concerned were used for genuinely commercial objectives.

   VI - Conclusion

   102.

   In the light of the foregoing considerations, I propose that the Court
   answer the question referred by the Juzgado de lo
   Contencioso-administrativo No 4 (Court for Contentious Administrative
   Proceedings No 4), Madrid for a preliminary ruling as follows:

   An exemption from the tax on constructions, installations and works to
   which the Catholic Church is entitled under the Agreement of 3 January
   1979 between the Spanish State and the Holy See concerning economic
   matters does not contravene the prohibition on State aid under
   Article 107(1) TFEU, where it affects a school building which is used
   by the Catholic Church, not for the commercial provision of educational
   services, but for the provision of education services in the context of
   its social, cultural and educational mission.
     __________________________________________________________________

   ( [86]1 ) Original language: German.

   ( [87]2 ) See, inter alia, judgments of 27 September 1988, Humbel and
   Edel ([88]263/86, [89]EU:C:1988:451), of 7 December 1993, Wirth
   ([90]C-109/92, [91]EU:C:1993:916), and of 11 September 2007, Schwarz
   and Gootjes-Schwarz ([92]C-76/05, [93]EU:C:2007:492), and Commission v
   Germany ([94]C-318/05, [95]EU:C:2007:495); also judgment of the EFTA
   Court of 21 February 2008, Private Barnehagers v EFTA Surveillance
   Authority (E-5/07, Report of the EFTA Court, 2008, 61).

   ( [96]3 ) See, most recently, Achbita (C-157/15) and Bougnaoui and ADDH
   (C-188/15).

   ( [97]4 ) BOE No 300 of 15 December 1979, p. 28782, `1979 Agreement' or
   `Agreement'.

   ( [98]5 ) Impuesto sobre Construcciones, Instalaciones y Obras (ICIO).

   ( [99]6 ) Ley reguladora de las Haciendas Locales.

   ( [100]7 ) Real Decreto Legislativo.

   ( [101]8 ) BOE No 59 of 9 March 2004, p. 10284.

   ( [102]9 ) BOE No 144 of 16 June 2001, p. 21427 (`the 2001 Order').

   ( [103]10 ) EHA/2814/2009, BOE No 254 of 21 October 2009, p. 88046
   (`the 2009 Order').

   ( [104]11 ) Impuesto sobre Bienes Inmuebles (IBI).

   ( [105]12 ) According to the Spanish Government, that clarification was
   provided `in agreement with the Spanish Bishops' Conference' in order
   to allay the concerns of the European Commission in regard to the
   prohibition of State aid (Az. SA.22829, Spain -- Tax exemption in
   favour of Catholic institutions (E 2/2007)).

   ( [106]13 ) ECLI:ES:AN:2013:5382. The latter judgment was upheld by the
   judgment of the Spanish Tribunal Supremo of 19 November 2014,
   ECLI:ES:TS:2014:4901.

   (
   [107]14

   )

   `Congregación.'

   ( [108]15 ) Órgano de Gestión Tributaria.

   ( [109]16 ) For instance, the Court highlights the need to observe
   Article 94 of the Rules of Procedure in the order of 12 May 2016,
   Security Service and Others ([110]C-692/15 to C-694/15,
   [111]EU:C:2016:344, paragraph [112]18). Analogous requirements as to
   the admissibility of requests for a preliminary ruling had already been
   formulated by the Court in a line of authorities; see, inter alia,
   judgments of 24 April 2012, Kamberaj ([113]C-571/10,
   [114]EU:C:2012:233, paragraph [115]42), and of 21 December 2016,
   Vervloet and Others ([116]C-76/15, [117]EU:C:2016:975,
   paragraphs [118]56 and [119]57).

   ( [120]17 ) To this effect, see order of 8 October 2002, Viacom
   ([121]C-190/02, [122]EU:C:2002:569, paragraphs [123]21 and [124]22),
   and judgments of 31 January 2008, Centro Europa 7 ([125]C-380/05,
   [126]EU:C:2008:59, paragraph [127]58); of 21 November 2013, Deutsche
   Lufthansa ([128]C-284/12, [129]EU:C:2013:755, paragraph [130]20); and
   of 13 February 2014, Airport Shuttle Express and Others ([131]C-162/12
   and C-163/12, [132]EU:C:2014:74, paragraph [133]38).

   ( [134]18 ) Judgments of 7 September 1999, Beck and Bergdorf
   ([135]C-355/97, [136]EU:C:1999:391, paragraph [137]22); of 16 June
   2015, Gauweiler and Others ([138]C-62/14, [139]EU:C:2015:400,
   paragraph [140]25); of 6 September 2016, Petruhhin ([141]C-182/15,
   [142]EU:C:2016:630, paragraph [143]20); and of 21 December 2016,
   Vervloet and Others ([144]C-76/15, [145]EU:C:2016:975,
   paragraph [146]57).

   ( [147]19 ) Judgments of 24 June 2008, Commune de Mesquer
   ([148]C-188/07, [149]EU:C:2008:359, paragraph [150]31), and of
   28 February 2012, Inter-Environnement Wallonie and Terre wallonne
   ([151]C-41/11, [152]EU:C:2012:103, paragraph [153]36).

   ( [154]20 ) See in the same vein, inter alia, judgment of 18 October
   2011, Boxus and Others ([155]C-128/09 to C-131/09, C-134/09
   and C-135/09, [156]EU:C:2011:667, paragraph [157]27).

   ( [158]21 ) On grounds of simplicity I shall, in the present case,
   refrain from specifically mentioning `religious associations or
   communities', which are also referred to in Article 17 TFEU.

   ( [159]22 ) In so far as the Congregación relied on freedom of religion
   (Article 10 of the Charter of Fundamental Rights of the European Union)
   at the hearing before the Court, my submissions on Article 17 TFEU
   apply by analogy.

   ( [160]23 ) Signed at Rome on 29 October 2004 ([161]OJ 2004 C 310,
   p. 1).

   ( [162]24 ) Declaration No 11 in the Final Act of the
   Inter-Governmental Conference on the Treaty of Amsterdam signed on
   2 October 1997 ([163]OJ 1997 C 340, p. 133).

   ( [164]25 ) Judgments of 5 October 1988, Steymann ([165]196/87,
   [166]EU:C:1988:475, paragraphs [167]9 and [168]14), and of 14 March
   2000, Church of Scientology ([169]C-54/99, [170]EU:C:2000:124).

   ( [171]26 ) Judgments of 12 December 1974, Walrave and Koch
   ([172]36/74, [173]EU:C:1974:140); of 15 December 1995, Bosman
   ([174]C-415/93, [175]EU:C:1995:463); of 18 July 2006, Meca-Medina and
   Majcen v Commission ([176]C-519/04 P, [177]EU:C:2006:492); of 1 July
   2008, MOTOE ([178]C-49/07, [179]EU:C:2008:376); and of 16 March 2010,
   Olympique Lyonnais ([180]C-325/08, [181]EU:C:2010:143).

   ( [182]27 ) Judgments of 11 September 2007, Schwarz and Gootjes-Schwarz
   ([183]C-76/05, [184]EU:C:2007:492), and Commission v Germany
   ([185]C-318/05, [186]EU:C:2007:495).

   ( [187]28 ) Judgments of 2 July 1974, Italy v Commission ([188]173/73,
   [189]EU:C:1974:71, paragraph [190]26); of 11 July 1996, SFEI and Others
   ([191]C-39/94, [192]EU:C:1996:285, paragraph [193]58); and of 15 June
   2006, Air Liquide Industries Belgium ([194]C-393/04 and C-41/05,
   [195]EU:C:2006:403, paragraph [196]27).

   ( [197]29 ) See on this, inter alia, judgments of 12 December 1990,
   SARPP ([198]C-241/89, [199]EU:C:1990:459, paragraph [200]8); of
   2 December 2009, Aventis Pasteur ([201]C-358/08, [202]EU:C:2009:744,
   paragraph [203]50); of 17 July 2014, Leone ([204]C-173/13,
   [205]EU:C:2014:2090, paragraphs [206]56 and [207]64); and of 13 July
   2016, Pöpperl ([208]C-187/15, [209]EU:C:2016:550, paragraph [210]35).

   ( [211]30 ) Judgments of 16 November 1977, GB-Inno-BM ([212]13/77,
   [213]EU:C:1977:185, paragraph [214]31); of 11 December 2007, ETI and
   Others ([215]C-280/06, [216]EU:C:2007:775, paragraph [217]38); of
   1 July 2008, MOTOE ([218]C-49/07, [219]EU:C:2008:376,
   paragraph [220]20); and of 5 March 2015, Commission and Others v
   Versalis and Others ([221]C-93/13 P and C-123/13 P, [222]EU:C:2015:150,
   paragraph [223]88).

   ( [224]31 ) Judgments of 23 April 1991, Höfner and Elser ([225]C-41/90,
   [226]EU:C:1991:161, paragraph [227]21); of 16 March 2004, AOK
   Bundesverband and Others ([228]C-264/01, C-306/01, C-354/01
   and C-355/01, [229]EU:C:2004:150, paragraph [230]46); and of
   17 September 2015, Total v Commission ([231]C-597/13 P,
   [232]EU:C:2015:613, paragraph [233]33); also judgment of 12 July 1984,
   Hydrotherm Gerätebau ([234]170/83, [235]EU:C:1984:271,
   paragraph [236]11).

   ( [237]32 ) Judgment of 19 February 2002, Wouters and Others
   ([238]C-309/99, [239]EU:C:2002:98, paragraph [240]112).

   ( [241]33 ) Judgment of 1 July 2008, MOTOE ([242]C-49/07,
   [243]EU:C:2008:376, paragraph [244]25, last sentence). In the same
   vein, judgments of 16 June 1987, Commission v Italy ([245]118/85,
   [246]EU:C:1987:283, paragraph [247]7); of 18 March 1997, Diego Calě &
   Figli ([248]C-343/95, [249]EU:C:1997:160, paragraphs [250]16
   and [251]18); and of 24 October 2002, Aéroports de Paris v Commission
   ([252]C-82/01 P, [253]EU:C:2002:617, paragraph [254]75). Also my
   Opinions in Viacom Outdoor ([255]C-134/03, [256]EU:C:2004:676,
   point [257]72) and MOTOE ([258]C-49/07, [259]EU:C:2008:142,
   point [260]49).

   ( [261]34 ) Judgments of 18 June 1998, Commission v Italy
   ([262]C-35/96, [263]EU:C:1998:303, paragraph [264]36); of 12 September
   2000, Pavlov and Others ([265]C-180/98 to C-184/98, [266]EU:C:2000:428,
   paragraph [267]75); of 10 January 2006, Cassa di Risparmio di Firenze
   and Others ([268]C-222/04, [269]EU:C:2006:8, paragraph [270]108); of
   1 July 2008, MOTOE ([271]C-49/07, [272]EU:C:2008:376,
   paragraph [273]22); and of 23 February 2016, Commission v Hungary
   ([274]C-179/14, [275]EU:C:2016:108, paragraph [276]149).

   ( [277]35 ) In the same vein, judgments of 10 January 2006, Cassa di
   Risparmio di Firenze and Others ([278]C-222/04, [279]EU:C:2006:8,
   paragraphs [280]122 to [281]124), and of 1 July 2008, MOTOE
   ([282]C-49/07, [283]EU:C:2008:376, paragraph [284]27). See also
   judgment of 18 December 2007, Jundt ([285]C-281/06, [286]EU:C:2007:816,
   paragraph [287]33).

   ( [288]36 ) The mere fact that there is freedom to found educational
   establishments (Article 14(3) of the Charter of Fundamental Rights) and
   that freedom of religion also has an educative component
   (Article 10(1), second sentence, of the Charter), cannot in itself give
   any indication as to whether educational services provided in a
   specific educational establishment are to be regarded as subsumed
   within the economic cycle or not.

   ( [289]37 ) This refers, inter alia, to donations in kind by pupils and
   their parents and also the private financing of certain constructions
   or building works.

   ( [290]38 ) To this effect, see -- in relation to private educational
   establishments -- judgments of 7 December 1993, Wirth ([291]C-109/92,
   [292]EU:C:1993:916, paragraph [293]17), and of 11 September 2007,
   Schwarz and Gootjes-Schwarz ([294]C-76/05, [295]EU:C:2007:492,
   paragraph [296]40), and Commission v Germany ([297]C-318/05,
   [298]EU:C:2007:495, paragraph [299]69).

   ( [300]39 ) To this effect, see -- in relation to state educational
   establishments -- judgments of 27 September 1988, Humbel and Edel
   ([301]263/86, [302]EU:C:1988:451, paragraphs [303]17 and [304]18); of
   7 December 1993, Wirth ([305]C-109/92, [306]EU:C:1993:916,
   paragraphs [307]15 and [308]16); and of 11 September 2007, Schwarz and
   Gootjes-Schwarz ([309]C-76/05, [310]EU:C:2007:492, paragraph [311]39);
   and Commission v Germany ([312]C-318/05, [313]EU:C:2007:495,
   paragraph [314]68). As the EFTA Court emphasises this case-law which
   was decided in connection with freedom to provide services may be
   transposed to competition law and to the sector of State aid, judgment
   of 21 February 2008, Private Barnehagers v EFTA Surveillance Authority
   (E-5/07, Report of the EFTA Court, 2008, 61, paragraphs 80 to 83). The
   Commission makes the same point in paragraphs 28 to 30 of its Notice on
   the notion of State aid ([315]OJ 2016 C 262, p. 1).

   ( [316]40 ) That is how the question submitted by the referring court
   is formulated.

   ( [317]41 ) Apart from voluntary donations, the pupils' parents pay
   only for optional services by the school such as transport of pupils
   and lunch.

   ( [318]42 ) It should be mentioned in passing that there would also be
   entrepreneurial activity if the school hall were hired out to third
   parties to a significant extent for non-school events without any
   social or cultural connotation.

   ( [319]43 ) In that connection, it is apparent from the files that
   5.46% of the usable surface area of the buildings belonging to the La
   Inmaculada school are used by a non-profit establishment for
   educational provision which is not co-financed by the State. It will be
   for the national court to assess whether those particular activities
   form part of the voluntary educational provision mentioned above or
   whether they are a separate additional commercial educational
   provision.

   ( [320]44 ) At the hearing the Commission contended that the number of
   pupils taking up the voluntary educational provision at the La
   Inmaculada school is up to 23%. It claims that this number emerges from
   the information published by the school itself on its web page. In that
   connection the Commission appears to base itself on the pupil numbers
   in the bachillerato and formación profesional branches for the school
   year 2008/2009 (see www.escolapiosdegetafe.es/historia, most recently
   visited on 12 January 2017). It is not the task of the Court of Justice
   to verify the correctness and completeness of this information.

   ( [321]45 ) Commission Regulation (EU) No 651/2014 of 17 June 2014
   declaring certain categories of aid compatible with the internal market
   in application of Articles 107 and 108 of the Treaty ([322]OJ 2014
   L 187, p. 1).

   ( [323]46 ) Communication from the Commission -- Framework for State
   aid for research and development and innovation ([324]OJ 2014 C 198,
   p. 1).

   ( [325]47 ) Recital 49 of Regulation No 651/2014.

   ( [326]48 ) Paragraph 20 of the EU framework.

   ( [327]49 ) In assessing the question whether under Articles 101
   and 102 TFEU certain conduct by undertakings can have discernible
   effects on trade between Member States a market share threshold of 5%
   is used in the case-law and the practice of the Commission in addition
   to other criteria; see on this Commission Notice `Guidelines on the
   effect on trade concept contained in Articles 81 and 82 of the Treaty',
   paragraphs 46, 52 and 53 ([328]OJ 2004 C 101, p. 81).

   ( [329]50 ) Thus in the VAT sector Germany was authorised by the
   Council to exclude from the right to deduct the VAT charged on
   expenditure on goods and services where more than 90% of those goods
   and services are used for the private purposes of a taxable person or
   of his employees or, more generally, for non-business purposes
   (Article 1 of Council Decision 2000/186/EC of 28 February 2000; [330]OJ
   2000 L 59, p. 12). Economic activity may thus be deemed to be wholly
   ancillary in this case only if it constitutes or amounts to less than
   10%.

   ( [331]51 ) See points 36 to 60 of this Opinion.

   ( [332]52 ) Judgments of 24 July 2003, Altmark Trans and
   Regierungspräsidium Magdeburg ([333]C-280/00, [334]EU:C:2003:415,
   paragraph [335]74); of 8 May 2013, Libert and Others ([336]C-197/11
   and C-203/11, [337]EU:C:2013:288, paragraph [338]74); and of
   21 December 2016, Commission v Hansestadt Lübeck ([339]C-524/14 P,
   [340]EU:C:2016:971, paragraph [341]40); and Commission v World Duty
   Free Group and Others ([342]C-20/15 P and C-21/15 P,
   [343]EU:C:2016:981, paragraph [344]53).

   ( [345]53 ) Judgments of 24 July 2003, Altmark Trans and
   Regierungspräsidium Magdeburg ([346]C-280/00, [347]EU:C:2003:415,
   paragraph [348]75); of 8 May 2013, Libert and Others ([349]C-197/11
   and C-203/11, [350]EU:C:2013:288, paragraph [351]74); and of
   21 December 2016, Commission v Hansestadt Lübeck ([352]C-524/14 P,
   [353]EU:C:2016:971, paragraph [354]40); and Commission v World Duty
   Free Group and Others ([355]C-20/15 P and C-21/15 P,
   [356]EU:C:2016:981, paragraph [357]53).

   ( [358]54 ) Judgments of 3 March 2005, Heiser ([359]C-172/03,
   [360]EU:C:2005:130, paragraph [361]46); of 9 June 2011, Comitato
   Venezia vuole vivere and Others v Commission ([362]C-71/09 P, C-73/09 P
   and C-76/09 P, [363]EU:C:2011:368, paragraph [364]94); of 26 October
   2016, Orange v Commission ([365]C-211/15 P, [366]EU:C:2016:798,
   paragraph [367]38); and of 21 December 2016, Commission v Hansestadt
   Lübeck ([368]C-524/14 P, [369]EU:C:2016:971, paragraph [370]48).

   ( [371]55 ) Judgments of 23 February 1961, De Gezamenlijke
   Steenkolenmijnen in Limburg v HighAuthority ([372]30/59,
   [373]EU:C:1961:2, p. [374]43); of 15 March 1994, Banco Exterior de
   Espańa ([375]C-387/92, [376]EU:C:1994:100, paragraph [377]13); of
   11 July 1996, SFEI and Others ([378]C-39/94, [379]EU:C:1996:285,
   paragraph [380]58); and of 14 January 2015, Eventech ([381]C-518/13,
   [382]EU:C:2015:9, paragraph [383]33).

   ( [384]56 ) Judgments of 15 March 1994, Banco Exterior de Espańa
   ([385]C-387/92, [386]EU:C:1994:100, paragraph [387]14); of 15 November
   2011, Commission and Spain v Government of Gibraltar and United Kingdom
   ([388]C-106/09 P and C-107/09 P, [389]EU:C:2011:732,
   paragraph [390]72); of 9 October 2014, Ministerio de Defensa and
   Navantia ([391]C-522/13, [392]EU:C:2014:2262, paragraph [393]23); and
   of 21 December 2016, Commission v World Duty Free Group and Others
   ([394]C-20/15 P and C-21/15 P, [395]EU:C:2016:981, paragraph [396]56);
   similarly judgment of 22 June 2006, Belgium and Forum 187 v Commission
   ([397]C-182/03 and C-217/03, [398]EU:C:2006:416,, inter alia,
   paragraph 81).

   ( [399]57 ) To this effect, see judgments of 14 October 1987, Germany v
   Commission ([400]248/84, [401]EU:C:1987:437, paragraph [402]17), and of
   6 September 2006, Portugal v Commission ([403]C-88/03,
   [404]EU:C:2006:511, paragraph [405]55).

   ( [406]58 ) See above, point 13 of this Opinion.

   ( [407]59 ) Judgment of 14 January 2015 (Eventech, [408]C-518/13,
   [409]EU:C:2015:9, paragraph [410]54).

   ( [411]60 ) Judgments of 3 March 2005, Heiser ([412]C-172/03,
   [413]EU:C:2005:130, paragraph [414]40); of 14 January 2015, Eventech
   ([415]C-518/13, [416]EU:C:2015:9, paragraph [417]55); and of
   21 December 2016, Commission v Hansestadt Lübeck ([418]C-524/14 P,
   [419]EU:C:2016:971, paragraphs [420]41 and [421]54); and Commission v
   World Duty Free Groupand Others ([422]C-20/15 P and C-21/15 P,
   [423]EU:C:2016:981, paragraph [424]54); In the same vein, judgment of
   8 November 2001, Adria-Wien Pipeline and Wietersdorfer & Peggauer
   Zementwerke ([425]C-143/99, [426]EU:C:2001:598, paragraph [427]41).

   ( [428]61 ) Judgments of 8 November 2001, Adria-Wien Pipeline and
   Wietersdorfer & Peggauer Zementwerke ([429]C-143/99,
   [430]EU:C:2001:598, paragraphs [431]41 and [432]42); of 6 September
   2006, Portugal v Commission ([433]C-88/03, [434]EU:C:2006:511,
   paragraphs [435]54 and [436]56); of 15 November 2011, Commission and
   Spain v Government of Gibraltar and United Kingdom ([437]C-106/09 P
   and C-107/09 P, [438]EU:C:2011:732, paragraphs [439]73, [440]75
   and [441]101); and of 21 December 2016, Commission v World Duty Free
   Group and Others ([442]C-20/15 P and C-21/15 P, [443]EU:C:2016:981,
   paragraphs [444]54 and [445]60).

   ( [446]62 ) See on the criterion of financial advantage, judgments of
   15 June 2006, Air Liquide Industries Belgium ([447]C-393/04
   and C-41/05, [448]EU:C:2006:403, paragraph [449]30); of 9 October 2014,
   Ministerio de Defensa and Navantia ([450]C-522/13, [451]EU:C:2014:2262,
   paragraph [452]23); of 8 September 2015, Taricco and Others
   ([453]C-105/14, [454]EU:C:2015:555, paragraph [455]61); and of
   21 December 2016, Commission v World Duty Free Group and Others
   ([456]C-20/15 P and C-21/15 P, [457]EU:C:2016:981, paragraph [458]56).

   ( [459]63 ) See, on the issue of general measures applicable without
   distinction to all economic operators, judgments of 18 July 2013, P
   ([460]C-6/12, [461]EU:C:2013:525, paragraph [462]18); of 9 October
   2014, Ministerio de Defensa and Navantia ([463]C-522/13,
   [464]EU:C:2014:2262, paragraph [465]23); and of 21 December 2016,
   Commission v World Duty Free Group and Others ([466]C-20/15 P
   and C-21/15 P, [467]EU:C:2016:981, paragraphs [468]56 and [469]59); In
   the same vein, judgment of 8 November 2001, Adria-Wien Pipeline and
   Wietersdorfer & Peggauer Zementwerke ([470]C-143/99,
   [471]EU:C:2001:598, paragraph [472]35).

   ( [473]64 ) Judgments of 29 April 2004, Netherlands v Commission
   ([474]C-159/01, [475]EU:C:2004:246, paragraphs [476]42 and [477]43); of
   18 July 2013, P ([478]C-6/12, [479]EU:C:2013:525, paragraph [480]22);
   and of 21 December 2016, Commission v World Duty Free Group and Others
   ([481]C-20/15 P and C-21/15 P, [482]EU:C:2016:981, paragraph [483]58);
   and Commission v Hansestadt Lübeck ([484]C-524/14 P,
   [485]EU:C:2016:971, paragraph [486]41); similarly judgments of
   8 November 2001, Adria-Wien Pipeline and Wietersdorfer & Peggauer
   Zementwerke ([487]C-143/99, [488]EU:C:2001:598, paragraph [489]42), and
   of 9 October 2014, Ministerio de Defensa and Navantia ([490]C-522/13,
   [491]EU:C:2014:2262, paragraphs [492]42 and [493]43).

   ( [494]65 ) Judgment of 24 July 2003, Altmark Trans and
   Regierungspräsidium Magdeburg ([495]C-280/00, [496]EU:C:2003:415,
   paragraphs [497]83 to [498]94, in particular, paragraphs 88 to 93);
   settled case-law, finally see judgment of 26 October 2016, Orange v
   Commission ([499]C-211/15 P, [500]EU:C:2016:798, paragraphs [501]42
   and [502]44).

   ( [503]66 ) First criterion in Altmark Trans (judgment of 24 July 2003,
   Altmark Trans and Regierungspräsidium Magdeburg, [504]C-280/00,
   [505]EU:C:2003:415, paragraph [506]89).

   ( [507]67 ) Second criterion in Altmark Trans (judgment of 24 July
   2003, Altmark Trans and Regierungspräsidium Magdeburg, [508]C-280/00,
   [509]EU:C:2003:415, paragraphs [510]90 and [511]91).

   ( [512]68 ) Judgments of 10 January 2006, Cassa di Risparmio di Firenze
   and Others ([513]C-222/04, [514]EU:C:2006:8, paragraph [515]140); of
   14 January 2015, Eventech ([516]C-518/13, [517]EU:C:2015:9,
   paragraph [518]65); of 26 October 2016, Orange v Commission
   ([519]C-211/15 P, [520]EU:C:2016:798, paragraph [521]64); and of
   21 December 2016, Vervloet and Others ([522]C-76/15,
   [523]EU:C:2016:975, paragraph [524]102).

   ( [525]69 ) Judgments of 10 January 2006, Cassa di Risparmio di Firenze
   and Others ([526]C-222/04, [527]EU:C:2006:8, paragraphs [528]141
   to [529]143); of 14 January 2015, Eventech ([530]C-518/13,
   [531]EU:C:2015:9, paragraphs [532]66 and [533]67); and of 21 December
   2016, Vervloet and Others ([534]C-76/15, [535]EU:C:2016:975,
   paragraph [536]104).

   ( [537]70 ) Judgments of 30 April 2009, Commission v Italy and Wam
   ([538]C-494/06 P, [539]EU:C:2009:272, paragraph [540]54), and of
   26 October 2016, Orange v Commission ([541]C-211/15 P,
   [542]EU:C:2016:798, paragraph [543]66).

   ( [544]71 ) Judgments of 21 March 1990, Belgium v Commission
   (Tubemeuse, [545]C-142/87, [546]EU:C:1990:125, paragraph [547]43); of
   24 July 2003, Altmark Trans and Regierungspräsidium Magdeburg
   ([548]C-280/00, [549]EU:C:2003:415, paragraph [550]81); of 14 January
   2015, Eventech ([551]C-518/13, [552]EU:C:2015:9, paragraph [553]68);
   and of 21 December 2016, Vervloet and Others ([554]C-76/15,
   [555]EU:C:2016:975, paragraph [556]107).

   ( [557]72 ) See on this my comments above on the concept of
   undertaking, inter alia, at points 53 to 60 of this Opinion.

   ( [558]73 ) Fundamental in this regard is the judgment of 28 February
   1991, Delimitis ([559]C-234/89, [560]EU:C:1991:91, paragraphs [561]19
   to [562]27), according to which when assessing any anticompetitive
   effects of agreements between undertakings it is relevant to consider
   that a `bundle of similar contracts' exists on the market capable of
   producing a `cumulative sealing-off effect'; see also judgments of
   27 April 1994, Almelo ([563]C-393/92, [564]EU:C:1994:171,
   paragraph [565]37), and of 26 November 2015, Maxima Latvija
   ([566]C-345/14, [567]EU:C:2015:784, paragraph [568]26); similarly,
   judgment of 11 September 2014, CB v Commission ([569]C-67/13 P,
   [570]EU:C:2014:2204, paragraph [571]79).

   ( [572]74 ) Article 3(1) and (2) of Commission Regulation (EU)
   No 1407/2013 of 18 December 2013 on the application of Articles 107
   and 108 of the Treaty on the Functioning of the European EU to de
   minimis aid ([573]OJ 2013 L 352, p. 1). This regulation applies under
   Article 7(1) also to aid granted before its entry into force.

   ( [574]75 ) See above, points 36 to 60 of this Opinion.

   ( [575]76 ) On the need to give the referring court a useful reply and
   thus if necessary to discuss aspects of EU law which are not expressly
   forming the subject matter of a request for a preliminary ruling, see
   judgments of 12 December 1990, SARPP ([576]C-241/89,
   [577]EU:C:1990:459, paragraph [578]8); of 2 December 2009, Aventis
   Pasteur ([579]C-358/08, [580]EU:C:2009:744, paragraph [581]50); of
   18 December 2014, Centre public d'action sociale
   d'Ottignies-Louvain-La-Neuve ([582]C-562/13, [583]EU:C:2014:2453,
   paragraph [584]37); and of 17 December 2015, Neptune Distribution
   ([585]C-157/14, [586]EU:C:2015:823, paragraphs [587]33 and [588]34).

   ( [589]77 ) Judgments of 14 February 1990, France v Commission
   ([590]C-301/87, [591]EU:C:1990:67, paragraph [592]17); of 12 February
   2008, Centre d'exportation du livre français ([593]C-199/06,
   [594]EU:C:2008:79, paragraphs [595]36 and [596]37); of 21 November
   2013, Deutsche Lufthansa ([597]C-284/12, [598]EU:C:2013:755,
   paragraphs [599]25 and [600]26); and of 11 November 2015, Klausner Holz
   Niedersachsen ([601]C-505/14, [602]EU:C:2015:742, paragraphs [603]18
   and [604]19).

   ( [605]78 ) Judgments of 15 March 1994, Banco Exterior de Espańa
   ([606]C-387/92, [607]EU:C:1994:100, paragraph [608]20); of 18 July
   2013, P ([609]C-6/12, [610]EU:C:2013:525, paragraph [611]36); and of
   26 October 2016, DEI v Commission ([612]C-590/14 P, [613]EU:C:2016:797,
   paragraph [614]45).

   ( [615]79 ) In that connection see my Opinion in Vervloet and Others
   ([616]C-76/15, [617]EU:C:2016:386, point [618]115), in relation to the
   question when new aid is to be deemed to be `initiated' or `put into
   effect' within the meaning of Article 108(3) TFEU. The same criterion
   of the occurrence of the distortion of competition may also be used for
   the demarcation between new aid and existing aid.

   ( [619]80 ) Judgments of 14 October 1980, Burgoa ([620]812/79,
   [621]EU:C:1980:231, paragraph [622]6), and of 2 August 1993, Levy
   ([623]C-158/91, [624]EU:C:1993:332, paragraph [625]11).

   ( [626]81 ) Judgments of 28 March 1995, Evans Medical and Macfarlan
   Smith ([627]C-324/93, [628]EU:C:1995:84, paragraph [629]27); of
   14 January 1997, Centro-Com ([630]C-124/95, [631]EU:C:1997:8,
   paragraph [632]56); and of 21 December 2011, Air Transport Association
   of America and Others ([633]C-366/10, [634]EU:C:2011:864,
   paragraph [635]61).

   ( [636]82 ) To this effect, see judgments of 14 January 1997,
   Centro-Com ([637]C-124/95, [638]EU:C:1997:8, paragraph [639]61), and of
   3 September 2008, Kadi and Al Barakaat International Foundation v
   Council and Commission ([640]C-402/05 P and C-415/05 P,
   [641]EU:C:2008:461, paragraph [642]301).

   ( [643]83 ) Judgment of 28 March 1995, Evans Medical and Macfarlan
   Smith ([644]C-324/93, [645]EU:C:1995:84, paragraph [646]32).

   ( [647]84 ) Judgments of 2 August 1993, Levy ([648]C-158/91,
   [649]EU:C:1993:332, paragraph [650]21); of 28 March 1995, Evans Medical
   and Macfarlan Smith ([651]C-324/93, [652]EU:C:1995:84,
   paragraph [653]29), and of 14 January 1997, Centro-Com ([654]C-124/95,
   [655]EU:C:1997:8, paragraph [656]58).

   ( [657]85 ) Judgments of 14 September 1999, Commission v Belgium
   ([658]C-170/98, [659]EU:C:1999:411, paragraph [660]42), and of 4 July
   2000, Commission v Portugal ([661]C-62/98, [662]EU:C:2000:358,
   paragraph [663]49) and Commission v Portugal ([664]C-84/98,
   [665]EU:C:2000:359, paragraph [666]58).

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  48. file:///tmp/lynxXXXXm41hlq/L89142-5554TMP.html#t-ECR_62016CC0074_EN_01-E0048
  49. file:///tmp/lynxXXXXm41hlq/L89142-5554TMP.html#t-ECR_62016CC0074_EN_01-E0049
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